金税三期工程建设进展顺利

近日，记者从国家税务总局金税三期工程管理办公室得知，备受关注的金税三期工程建设进展顺利。目前已经完成了总体规划设计、工程管理咨询项目和业务需求整理与分析两大项目，编制了业务需求基线版本和总体架构设计方案，其余16个项目已基本完成招标需求说明书的编写，工程步入全面建设的攻坚阶段。     

业务需求分析方法浅析

业务需求分析是需求开发过程中最需要动脑筋的工作,分析工作是否到位直接影响后续软件研发项目能否在规定的时间、成本和质量内顺利完成.可以说,做好业务需求分析工作,软件项目研发就成功了一半.一、业务需求审核与分析业务需求分析是指在需求开发过程中,软件研发技术人员接受业务部门的业务需求说明书后,对说明书中描述的业务处理信息和逻...     

浅析软件需求管理过程中的常见问题

需求包括业务需求(Business Requirement)、用户需求(User Requirement)和功能需求(Functional Requirement)。业务需求反映了组织机构或客户对系统、产品高层次的目标要求，用户需求描述了用户使用产品必须完成的任务，功能需求定义了开发人员必须实现的软件功能。需求管理是通过调查与分析，获取用户需求并定义产品需求，在业务部门与项目组之间建立对需求的共同理解，     

银行卡业务需求函数建模与实证分析

在银行卡产业发展过程中，充分了解影响银行卡业务需求的因素，研究银行卡业务需求的变化规律，对进一步拓展银行卡业务经营范围十分重要。本运用需求函数方法，对影响银行卡业务需求的因素进行分析，以揭示银行卡业务的需求特征、发展趋势和需求函数等重要的影响因素及其变化规律，为商业银行进一步拓展银行卡业务提供经营决策的实证基础。     

IT项目外包中的法律风险管理

一、IT项目外包中的三个常见问题 （一）项目需求不明确。IT项目外包时，一般是由发包方提出拟建系统的业务需求，甚至是业务需求概要，由承包方依据业务需求（或业务需求概要）完成需求分析及后续所有开发工作。许多企业都没有透彻地分析自己的IT需求，他们外包项目只是为了尽快实现企业的IT管理，提高工作效率。这样，业务需求不明确，项目实施时会有一些不清楚的地方，验收时将会出现由于项目范围理解不一致而带来的一定的麻烦，甚至法律纠纷。     

谈综合业务系统的业务需求管理

一、概述业务需求是客户对银行的希望或要求,客户希望银行推出自己喜欢的、满足自身需要的金融产品,业务需求明确指出了综合业务系统要做的每一件事及处理银行业务的能力和受到的约束。“爱立信倒戈”事件使我们认识到面对日益变化的客户需求,我国商业银行如果不能源源不断地提     

信息系统建设中的业务需求管理

业务需求管理的好坏对于项目成败具有举足轻重的作用，最近的Standish行业分析报告显示，50％的成功项目都归功于建立了良好的业务需求管理过程。     

办公自动化系统的六大常见功能需求

随着软件技术的发展和企业信息化建设的需求增长，越来越多的企业已经开发或正在开发自己的办公自动化系统。尽管每个企事业单位的业务和职能各不相同，对于办公自动化系统的需求也存在差异，但是，办公自动化系统一般均以公文处理和事务管理为核心，同时提供信息通信与服务等重要功能。具体表现为以下六大常见功能需求。     

面向构件的软件过程:需求阶段

一般而言，需求阶段的目标包括：对有待解决的问题达成一致，确定涉众，定义系统边界，确定用户需求集，确定对系统强加的约束。而作为面向构件的软件过程，需求阶段还有一些非常重要的目标：识别业务构件，找出已有资产中的可复用业务构件，归纳业务构件需求.需求阶段的进入条件、主要角色和步骤、核心工件、退出条件等如图1所示。     

刍议商业银行个人金融股务

个人金融服务是商业银行在经营中按客户划分市场，对居民个人或家庭提供的金融产品和金融服务的总称，也可以说是商业银行开办的通过对个人金融资产的重组与再利用而使其得到保值、增值的新型业务。根据服务对象的差异可将其进一步细分为两类：一类是对一般客户提供的普通金融服务；另一类是对称客户提供的私人银行服务，服务对象具有一定资金实力。个人金融服务在国外商业银行发展非常迅速。个人金融服务在国外商业银行发展非常迅速，在我国，随着居民收入水平的提高、居民对商业银行业务需求的变化以及商业银行功能与业务的创新，个人金融业务和服务具有广阔的发展前景。     

Almanac of anticipations: The age of affluence—of anticipation—of anxiety—of automation—of discontinuity—of longing—of overkill—of space exploration

With this survey of developments in the futures field since 1945, I.F. Clarke completes his present series for Futures. He makes two major points: that forecasting techniques have become essential tools in the management of change; and that nuclear weapons and ecological problems have added a moral dimension to the study of the future. In the next issue of Futures he will start a new series on the range of future-thinking in the USA, from the expectations of the first settlers to the Star Wars programme.     

基金公司经营融资融券业务的问题审视

融资融券业务正式运营已经开展,为证券市场带来了革命性的改革,作为证券市场的一大主体,基金公司面对融资融券也迎来了新的发展方向和挑战,本文从融资融券业务的运行机制入手,分析了基金公司融资融券的新契机,并对其即将面临的问题进行审视和剖析,进而提出策略建议.     

对基层人民银行科技工作的几点建议

银监会分设后,人民银行将专司货币政策、金融稳定、金融服务三大职能。作为人民银行的分支机构,基层人民银行的工作重心也将从金融监管调整到这三大职能上来。人民银行的科技部门,就要积极运用科技手段,为人民银行履行新的职能发挥“服务、支持、促进、发展”的作用。一、围绕三大职能搭建五大平台经过“六五打基础、七五作准备、八五大发展”几个阶段后,人民银行相继实现了核算电算化、清算网络化和办公信息化。特别是近一两年来,陆续开通了大额支付系统、信贷登记咨询系统、会计四集中系统、金融信息服务网站等系统,人民银行信息化水平又…     

社会主义所有制形式的改革、完善与共产党执政能力的提高

在中国,所有制形式的调整、改革与完善,先进生产力的发展,党的执政能力建设,是社会主义建设过程中密切结合在一起的三个不同层面的发展关系.应在相互促进和共同提高中促进社会的和谐发展,保证社会主义现代化建设战略目标的顺利实现.     

Summary of Results of Survey of Seminar Attendees

Abstract

The Society of Actuaries undertook a three-phase research project on mortality improvement in the three NAFTA countries: Canada, Mexico, and the U.S. Phase 1 consisted of a literature review of papers on projecting mortality levels in the future and a study of the trend in mortality improvement during this century. Phase 2 consisted of a discussion of different facets of modeling mortality rates at a seminar attended by 79 experts (actuaries, demographers, economists, and medical researchers) representing different countries. The last session of the seminar consisted of the completion of a survey by the attendees to obtain input for Phase 3, which would analyze the impact of mortality improvement on the social security system of each country. This paper summarizes the results of the survey.

The survey results illustrate the difficulty in forecasting mortality levels, because the effects of many factors that could have significant impact on mortality rates are unknown. This suggests the need for dynamic forecasting, which allows for the possibility of random shocks. A majority of the survey respondents believe that stochastic forecasting models, despite their complexity, have significant potential to add value. Respondents also believe that both historical data and cause-specific mortality forecasts are useful as input and also in validating forecasts of the aggregate levels of mortality. The challenge is to develop more sophisticated forecasting models to produce results that are relatively easy to interpret and to communicate these results to the desired audiences, including the public and policymakers.

The survey results suggest that the aggregate effect of lifestyle changes, medical advances, diseases, catastrophe, and physical environmental changes is an increase in life span. However, there is much uncertainty about the future. Respondents expect that beyond the year 2020 the mean annual rate of reduction in mortality for males age 65 and over will average about 0.58% for Canada, 0.76% for Mexico, and 0.67% for the U.S. The results for the female age 65 and over population are 0.64%, 0.83%, and 0.70%, respectively. The age 65 and over population is expected to see larger percentage reductions in mortality than the 0–14 and 15–64 populations. The reductions in male and female mortality will be ultimately the same, and the mortality levels in the three countries will ultimately converge, although differences may persist for decades.     

The Usefulness of Measures of Consistency of Discretionary Components of Accruals in the Detection of Earnings Management

Abstract:  Prior research has shown the prevalence of measurement error in models used to estimate aggregate discretionary accruals. In these models, the incremental information content of the various components of accruals is ignored. Limited prior research and data gathered from firms under Securities and Exchange Commission (SEC) litigation indicate that managers use either one or more than one component of accruals simultaneously, in a consistent way to manipulate bottom-line earnings in a given direction. I propose two measures that capture the consistency between the discretionary components of accruals and test their significance in earnings management (EM) detection in firms that have artificially added accrual manipulation and firms that were targeted by the SEC for accrual manipulation. There is evidence that this information is incrementally useful in detecting EM. This finding paves the way for improvements in the discretionary accruals measure by including consistency information from the components of aggregate accruals.     

Properties of time-series estimates of degree of leverage measures

Empirical studies suggest that time-series regression estimates of the degrees of operating and financial leverage have a tendency to produce measures less than one. According to ex ante theory, these measures should be greater than one for firms operating above the breakeven point. There have also been suggestions that the biases in these estimates may be attributable to an underlying increase in unit sales. This work presents evidence that these counter-intuitive measures are produced by changes in the firm's operating parameters (unit price, variable cost, fixed cost and interest payments). It further suggests that attempts to control for the underlying change in unit sales substantially increase the volatility of predicted estimates.     

浅议金融机构的举证责任

金融纠纷案件是当事人以存单或进账单、对账单、存款合同、保险单、票据、证券等凭证为主要证据向人民法院提出诉讼的案件,对于不同种类金融纠纷的当事人的举证责任,我国现行的金融法律、法规及司法解释有不同的规定。由于金融机构的特殊法律地位,发生金融纠纷时存在有关当事人将最后偿付风险转移给金融机构承担的主观故意,在客观上会使金融机构难以提供相应的证据来对抗不法债权人的诉讼请求,而导致金融机构败诉。为此,对金融诉讼案件中金融机构的举证责任加以研究具有重要的实践意义。     

Separation of Unit of Account from Medium of Exchange

The separation of a unit of account (UoA) from a medium of exchange (MoE) in the commodity–money system is investigated by considering explicitly a seller's choice of UoA in terms of either an MoE or a unit of metal weight. If the likelihood of debasement of an MoE and its rate are high enough, the price is posted in terms of a unit of metal weight rather than an MoE. Interestingly, this MoE–UoA separated equilibrium yields the flexible nominal price, whereas an MoE–UoA integrated equilibrium yields the sticky one. This implies the nominal price rigidity in the fiat‐money system where MoE and UoA are integrated.     

银行软件项目外包管理分析

一、引言随着国民经济的不断发展,银行业务与外部企业的联系越来越密切。银行正逐步成为现代经济活动的中心,作为数据处理核心的银行业务应用也越来越大型化、越来越复杂化,因此许多银行也把软件项目逐步由原来的自主开发转变为与公司合作的方式,或直接外包开发的方式,银行本身的技术人员也逐步由开发转向项目管理。二、项目外包的分类银行项目的外包有以下几种情况:①部分子系统外包,有时由于银行的软件项目太大,单靠银行自身的开发力量基本无法在预定的时间内完成项目,只好把相对独立的部分外包;②直接购买软件公司的成熟产品,有些金融软…